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Oregon tax information for same-sex married couples
Updated to reflect court ruling declaring Oregon's same-sex marriage ban unconstitutional


The Oregon Department of Revenue recognizes same-sex couples legally married in Oregon and other jurisdictions as married for Oregon tax purposes, including filing status, claiming personal and dependent exemptions, taking the standard deduction, exclusions from gross income, and Oregon credits.


The questions and answers below do not apply to registered domestic partnerships, civil unions or similar formal relationships.  However, if you have entered into a registered domestic partnership, civil union or similar formal relationship and also are legally married under the laws of Oregon or another state, federal jurisdiction, or foreign country, you are considered married for Oregon tax purposes.


If you are a registered domestic partner (RDP) in Oregon and you are not legally married in a jurisdiction that recognizes same-sex marriages, you are generally required to use registered domestic partners filing jointly or registered domestic partners filing separately filing status. As an Oregon RDP, you are eligible to receive the same tax treatment under Oregon law that is available to married individuals. If you are an RDP, click the link below for instructions on how to file your Oregon income tax return.

Registered domestic partners





FAQ image Same-sex couples married in Oregon or another jurisdiction FAQ
Click questions to view answers:


  • How do I file for Oregon?

  • I was legally married in a state that recognizes same-sex marriages. My spouse and I now live in Oregon and file our federal return married filing jointly. Can I file as married filing jointly for Oregon even though I was not married in Oregon?

  • If I was both legally married and a registered domestic partner in Oregon in prior years, can I file amended Oregon returns for the years I was married?

  • If I was legally married in a state that recognizes same-sex marriages in a prior year, can I amend my Oregon return for earlier years to use the married filing jointly or married filing separately filing status?

  • If my employer provided health coverage for my spouse and included the value of that coverage in my gross income (i.e. imputed income), can I amend my Oregon return to remove that “income”?

  • Must same-sex spouses file Oregon tax returns using a married filing jointly or married filing separately status?

  • My employer sponsored a cafeteria plan that allowed me to pay health coverage premiums on a pre-tax basis. Can I file an amended return to recover taxes paid on health coverage premiums paid on an after-tax basis for my same sex spouse?

  • My partner and I are registered domestic partners in Oregon, but aren’t married. Can we now file as married individuals?

  • My spouse and I are registered domestic partners in Oregon and were legally married in a state that recognizes same-sex marriages. How should we file?